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Live Webinar

90-minute live streaming program
  • February 27
  • 1:00 - 2:30 pm EST

Evolving Changes in the Not-For-Profit Industry

February 27

Don’t wait for an audit! Learn what nonprofit practitioners, board members and staff need to know to proactively preserve exempt status.

This program will focus on the current IRS (and congressional) areas of interest in evolving changes in the not for profit industry. You will learn what nonprofit practitioners, board members and staff need to know to proactively preserve exempt status - don’t wait for an audit! Learn how to use practical proactive planning to preserve exempt status.

Learning Objectives

  • You will be able to review Forms 1023 and 1023 EZ.
  • You will be able to discuss 2018-2019 IRS Priority Guidance.
  • You will be able to describe auto revocation.
  • You will be able to explain crowdfunding and state regulation.

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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

TEGE Organization/Org Chart etc. – Name Change

2019 TEGE Program Letter

2018-2019 IRS Priority Guidance

Forms 1023 and 1023 EZ

§501(c)(4)

Auto Revocation

IRS.gov

Tax Cuts and Jobs Act (TCJA)

IRS Audits

Partnership Audit Regime

Investment Partnerships

Donor Advised Funds (DAF)

Investing – Endowments

New Paradigm of Charity

Enforceable Pledges and Naming Rights

Crowdfunding and State Regulation

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More Program Information

Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

Live Webinar Registration

  • AL CLE 1.5 (Pending)
     
  • AR CLE 1.5
     
  • This course has been approved for 1.5 hours of CLE by the Arkansas CLE Board.
     
  • Arizona CLE 1.5
     
  • The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
     
  • CA MCLE 1.5
     
  • Lorman Business Center, Inc. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
     
  • CT CLE 1.5
     
  • Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
     
  • GA CLE 1.5
     
  • This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.5 CLE hours.
     
  • HI CLE 1.5
     
  • This program was approved by the Hawaii State Board of Continuing Legal Education for 1.5 CLE credit hours.
     
  • IL CLE 1.5
     
  • This course was approved for a total of 1.5 hours of MCLE Credit by the Illinois MCLE Board.
     
  • ME CLE 1.5
     
  • This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course shall receive 1.5 hours of CLE credit under M. Bar R. 12.
     
  • MS CLE 1.5 (Pending)
     
  • This program has been submitted to the Mississippi Commission on Continuing Legal Education. Approval pending.
     
  • MT CLE 1.5
     
  • This program has been approved by the Montana Commission of Continuing Legal Education for a total of 1.5 CLE credits.
     
  • NH MCLE 1.5
     
  • NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 90 Minutes.
     
  • NJ CLE 1.8
     
  • This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.8 hours of total CLE credit.
     
  • NV CLE 1.5
     
  • This program has been approved by the Nevada Board of Continuing Legal Education for 1.5 CLE hours.
     
  • PA CLE 1.5
     
  • This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.5 hours of substantive law, practice and procedure CLE credit.
     
  • RI CLE 1.5
     
  • This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.5 hours of CLE credit.
     
  • TN CLE 1.5 (Pending)
     
  • This program has been submitted to the Tennessee Commission on Continuing Legal Education for a maximum of 1.5 hours of credit.
     
  • VT CLE 1.5
     
  • This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hours of CLE credit.
     
  • WA CLE 1.5
     
  • This program has been approved by the Washington State Board of Continuing Legal Education for 1.5 hours of Law & Legal Procedure credit.
     
  • WI CLE 1.5
     
  • This program has been approved by the Board of Bar Examiners for 1.5 hours for use toward the Wisconsin Mandatory CLE requirement.
     
  • WV MCLE 1.8
     
  • This program has been approved by the West Virginia State Bar MCLE Commission for 1.8 MCLE hours.
     
  • CPE 1.8 including Specialized Knowledge 1.8
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 1.8 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Specialized Knowledge for 1.8 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board. Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
     
  • Lorman Business Center, Inc. is a registered provider for CPA CPE through the State Education Department of New York, Sponsor number: 000640. The following course will carry the subject area of Specialized Knowledge and Applications for 1.5 hours.
     

Who should attend?

This live webinar is designed for executive directors, officers, trustees, controllers, CFOs, tax managers, accountants and attorneys.

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More Program Information

Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Michael D. Glass

Tax Exempt Advisory Services, LLC

  • Recently retired after a 31-year career with the Internal Revenue Service (IRS); in June 2018 he started a consulting firm Tax Exempt Advisory Services, LLC and serves as the president who is officially recognized by the IRS as an enrolled agent
  • Has significant experience in the navigation of the IRS examination process as a field agent, training, managing and leading other agents and managers who are now responsible for conducting field examinations for the IRS
  • Was the subject matter expert for areas including unrelated business income, colleges and universities, hospitals and ACA IRC 501(r) for the TE/GE Division; also served as a member of the IRS Speakers Bureau between 1990-2018
  • Received the TEGE Head Office Award for creating and implementing a future state initiative project, 2018; received the Marvin C. Gutter Outstanding Public Service Award from the Florida Bar Association, 2017
  • Appointed as trustee and board member for the Coral Springs Community Chest, Inc. the city’s 501(c)(3), November 2018
  • B.S. degree in business studies, State University of New York College of Buffalo; completed studies in accounting to become a CPA candidate, Nova Southeastern University

Henry H. Raattama, Jr.

Akerman LLP

  • Partner at Akerman LLP
  • Focuses on nonprofit organizations, higher education institutions, individuals, and families in complex tax, estate, and business planning matters
  • Chambers USA describes him as a leading nonprofit expert and notes his tremendous reputation
  • Frequent lecturer and author on tax matters and has been an adjunct professor in the Tax Master’s Program at the University of Miami College of Law
  • Member of the American College of Tax Counsel and The Florida Bar, where he is a past chair of its Tax Section and Tax Certification Committee
  • Active in the bar and community, he is a recipient of the Gerald T. Hart Outstanding Florida Tax Attorney, the James W. McLamore Miami-Dade County Volunteer of the Year Award, and Outstanding Professional Advisor, Miami-Dade County, Florida
  • Active member of the nonprofit community, having counseled many nonprofit organizations over the years and is involved with many charitable programs; he founded, and is currently a co-chair, of PhilanthropyMiami, whose participants include most of the nonprofit community in Miami Dade County
  • In addition to Chambers USA, he is a board certified tax lawyer by The Florida Bar Board of Legal Specialization and Education and recognized by Florida Trend as a legal elite tax attorney, The Best Lawyers in America, and other publications
  • LL.M. degree, New York University School of Law; J.D. degree, University of Florida Levin College of Law; B.S. degree, University of Florida; B.A. degree, University of Florida

Michael W. Rachael

EOTC

  • Currently operates Exempt Organizations Tax Controversy (EOTC) as a consulting service
  • Was a manager in the Tax-Exempt Organizations National Tax Practice located in Ernst & Young’s (EY) Atlanta Office; he joined EY in May, 2005 and retired on June 30, 2015
  • 37 years of Federal service (34 years in the Internal Revenue Service and 3 years in the U. S. Army)
  • During his IRS employment he worked in the Examination Division (now SB/SE) and EP/EO (now TE/GE) as a revenue agent, supervisory revenue agent, senior regional analyst, chief, technical staff, and branch chief (now area manager)
  • Has extensive knowledge and experience with the Service’s compliance programs in the exempt organizations function from both a pre-filing (application/determination) and post-filing (examination) perspective
  • Had significant experience with customer education and outreach activities at the Service in making presentations on EO tax law administration and current issues of importance to outside stakeholders
  • Associate member of the Georgia Society of CPA’s and registered with IRS as an enrolled agent
  • B.B.A. degree with an accounting major, Armstrong State University (now Armstrong Campus – Georgia Southern University)
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More Program Information

Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
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  • Course Manuals
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  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 404955
Published 2019
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